MECAPERFORMANCE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
MECAPERFORMANCE
Largest movements
- Cash +€5,695
up €5,695 (+117%), from €4,862 to €10,557
mainly Depreciation (+€24,794) and Net result for the year (+€13,729)
- Receivables within one year +€4,247
up €4,247 (+26.4%), from €16,110 to €20,357
- Tangible fixed assets +€3,141
up €3,141 (+1.5%), from €208,957 to €212,098
of which Furniture and vehicles: +€11,200
- Other debts +€11,377
up €11,377 (+95.6%), from €11,898 to €23,275
- Reserves -€8,241
down €8,241 (-81.6%), from €10,101 to €1,860
of which Distributable reserves: -€8,241
- Debts after one year -€7,122
down €7,122 (-4.7%), from €150,884 to €143,762
- Trade debts +€6,652
up €6,652 (+67.5%), from €9,859 to €16,511
- Tax, wage and social debts +€5,116
up €5,116 (+71.6%), from €7,150 to €12,266
of which Taxes: +€7,073
- Gross operating margin +€21,525
up €21,525 (+78.7%), from €27,344 to €48,869
- Taxes +€5,426
up €5,426 (+1,186%), from €457 to €5,884
- Other operating charges -€4,646
down €4,646 (-86.8%), from €5,353 to €707
- Depreciation +€1,998
up €1,998 (+8.8%), from €22,796 to €24,794
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €230,717 | €244,958 | +€14,242 | +6.2% |
| Fixed assets | 21/28 | €208,957 | €212,098 | +€3,141 | +1.5% |
| Tangible fixed assets | 22/27 | €208,957 | €212,098 | +€3,141 | +1.5% |
| Land and buildings | 22 | €189,977 | €177,989 | -€11,988 | -6.3% |
| Plant, machinery and equipment | 23 | €4,922 | €8,852 | +€3,930 | +79.8% |
| Furniture and vehicles | 24 | €14,058 | €25,257 | +€11,200 | +79.7% |
| Current assets | 29/58 | €21,760 | €32,860 | +€11,101 | +51.0% |
| Amounts receivable within one year | 40/41 | €16,110 | €20,357 | +€4,247 | +26.4% |
| Trade receivables | 40 | €16,110 | €20,357 | +€4,247 | +26.4% |
| Cash at bank and in hand | 54/58 | €4,862 | €10,557 | +€5,695 | +117% |
| Deferred charges and accrued income | 490/1 | €788 | €1,946 | +€1,158 | +147% |
| Total equity and liabilities | 10/49 | €230,717 | €244,958 | +€14,242 | +6.2% |
| Equity | 10/15 | €30,535 | €24,022 | -€6,513 | -21.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €10,101 | €1,860 | -€8,241 | -81.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €8,241 | - | -€8,241 | |
| Profit (loss) carried forward | 14 | €7,933 | €9,662 | +€1,729 | +21.8% |
| Amounts payable | 17/49 | €200,182 | €220,936 | +€20,754 | +10.4% |
| Amounts payable after more than one year | 17 | €150,884 | €143,762 | -€7,122 | -4.7% |
| Financial debts | 170/4 | €150,884 | €143,762 | -€7,122 | -4.7% |
| Amounts payable within one year | 42/48 | €49,298 | €77,174 | +€27,876 | +56.5% |
| Current portion of amounts payable after more than one year | 42 | €20,391 | €25,122 | +€4,731 | +23.2% |
| Trade debts | 44 | €9,859 | €16,511 | +€6,652 | +67.5% |
| Suppliers | 440/4 | €9,859 | €16,511 | +€6,652 | +67.5% |
| Taxes, remuneration and social security | 45 | €7,150 | €12,266 | +€5,116 | +71.6% |
| Taxes | 450/3 | €5,193 | €12,266 | +€7,073 | +136% |
| Remuneration and social security | 454/9 | €1,957 | - | -€1,957 | |
| Other amounts payable | 47/48 | €11,898 | €23,275 | +€11,377 | +95.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,796 | €24,794 | +€1,998 | +8.8% |
| Other operating charges | 640/8 | €5,353 | €707 | -€4,646 | -86.8% |
| Gross operating margin | 9900 | €27,344 | €48,869 | +€21,525 | +78.7% |
| Operating profit (loss) | 9901 | -€806 | €23,367 | +€24,173 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +120% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +120% |
| Financial charges | 65/66B | €3,950 | €3,755 | -€195 | -4.9% |
| Recurring financial charges | 65 | €3,950 | €3,609 | -€340 | -8.6% |
| Non-recurring financial charges | 66B | - | €145 | +€145 | |
| Profit (loss) for the period before taxes | 9903 | -€4,756 | €19,613 | +€24,368 | |
| Income taxes | 67/77 | €457 | €5,884 | +€5,426 | +1,186% |
| Profit (loss) for the period | 9904 | -€5,213 | €13,729 | +€18,942 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,213 | €13,729 | +€18,942 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.